CAMBODIA TAXATION AND PAYROLL MANAGEMENT

15th - 16th December, 2018

Knowledge of practical Cambodian taxation and payroll management is important for everyone who is interested in money and tax matters, particularly in Cambodian context. It has direct or indirect impact on earning of an organization. This course cover all aspects of taxation currently practiced in Cambodia.

How you will benefit:

By the end of this two days training course, the participants will be able to understand

Understand and get updated on the latest laws and regulations in Cambodian Tax Environment

Have the updated knowledge and confidence to prepare individual and business tax returns

Understand and be able to calculate tax on profit, withholding tax, and value added tax, tax on salary and other kinds of tax such as tax on accommodation, patent tax, public lighting tax…etc.

Be able to prepare payrolls

Module 1: History of Tax and Others Related Regulations in Cambodia

Module 2: Tax on Profit

Rules & regulations governing the business registration

From estimated regime to real regime

Company classification

Simplified Accounting Rules

Major changes to tax law and its latest updated

Taxable income Vs. Tax exempted income

Deductible expense Vs. Non-deductible expense

Rules concerning depreciation of tangible assets

Rule concerning interest rate

Rules concerning charitable contribution

Tax rate and prepayment of profit tax

Minimum tax and Loss carried forward

Module 3: Withholding Tax

Module 4: Value Added Tax

Concept of withholding tax

Withholding tax rates

Withholding agent

Theory of Value added tax

Taxable supply and Non-taxable supply

VAT exemptions redefined

Input tax deductible and non-deductible

VAT incentives for certain product/service/sector of the economy

Tax burden

Module 5: Tax on Salary

Module 6: Other Kinds of Tax

Tax on salary (TOS) and its evolutions

Definition of taxable salary

TOS exemption

Updated tax rate and its calculations

Fringe benefits and tax

Tax on accommodation

Public lighting tax

Updated Excise Tax

Updated Patent Tax

Updated Signboard tax

Module 7:

Major Tax Challenges and Open Discussion

Who Should Attend?

Course Details

This course is specifically tailored for people who are dealing with tax and payroll of the organization or anyone who wants to handle and deal with Cambodian Taxation Professionally.

Date: 15th - 16th December, 2018

Time: 8 am-5 pm

Venue: Sunway Hotel, Phnom Penh

Fee: USD 230 (VAT= 0%)

Early Bird: USD 190

(for any registrations before training start 7 days, 2018)

The Fee Includes: Lunch, Refreshment, Materials and Certificate.

Our Experience Trainer

Mr. SUON Seima

Tax Officer , General Department of Taxation Royal Government of Cambodia

Mr. SUON Seima used to work as a Consultant to the Council for Administrative Reform Project, and Market Researcher at Narita Transport Co., Ltd. Apart from working in business companies, he has been tutoring Cambodian Taxation, Economics, Finance, International Business, Public Finance, and Operation Management at various renowned university renowned universities such as Panhasastra University of Cambodia (PUC) and Build Bright University (BBU).

With high distinction, Mr. SUON Seima successfully graduated with Master's Degree of Business Administration majoring in International Public Management in 2005 at Asian Institute of Technology (AIT) in Thailand, Specialized Master in Project Management at Ecole Superieur de Commerce du Paris (ESCP-EAP) in 2005 in Finance, and a Bachelor of Business Administration - Double diploma, Faculty of Law and Economics of Cambodia and Cambodia and French Bachelor of Economics at Universite lumiere Lyone in France - in 2003.